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CA Bimal Jain

Latest Articles


Assessee entitled to personal hearing opportunity after passing of Order when amount of tax payable has been appropriated

Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...

July 13, 2024 582 Views 0 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 1530 Views 0 comment Print

GST is not applicable on services of design engineering and contraction of water tanks by the Government Authority

Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...

July 1, 2024 285 Views 0 comment Print

Revenue department cannot vivisect the business agreement to create demand

Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...

July 1, 2024 300 Views 0 comment Print

Legal heirs can be adjudicated for act or omission of deceased taxpayer

Goods and Services Tax : Analysis of legal implications when Revenue department initiates proceedings against legal heirs of deceased taxpayer, as per Honâ...

June 30, 2024 786 Views 0 comment Print


Latest News


SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’

Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...

May 21, 2024 765 Views 0 comment Print

SC issues Notice to to Finance Ministry on GST Return Revision Option on Portal

Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...

January 4, 2024 3111 Views 0 comment Print

SC to Decide on GST Implications of Immovable Property: Next Hearing on August 23

Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...

August 19, 2023 12693 Views 0 comment Print

GST 45th Council meeting on September 17, 2021 – Agenda

Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...

September 3, 2021 3657 Views 0 comment Print

Karnataka HC orders for appearance through Video Conferencing for summon issued

Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...

August 15, 2021 873 Views 0 comment Print


Latest Judiciary


Attachment Order under Customs Act for Service Tax Recovery is invalid

Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...

July 3, 2024 225 Views 0 comment Print

GST: Recording reason to believe in INS-01 is a pre-requisite to initiate Search

Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...

July 3, 2024 609 Views 0 comment Print

Appeal cannot be rejected on procedural lapse of non-submission of order

Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...

July 2, 2024 594 Views 0 comment Print

Luxury tax on services at Ayurveda Centre, Beauty Parlor & Convention Centre within hotel

Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...

July 2, 2024 276 Views 0 comment Print

Gujarat HC Grants Relief against Coercive Tax Recovery by GST Department

Goods and Services Tax : The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is s...

June 29, 2024 471 Views 0 comment Print


Latest Notifications


Notification No. 32/2015-Central Excise Dated- 4th June, 2015

Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...

June 4, 2015 4449 Views 0 comment Print

Clarification on rate of service tax on restaurant service

Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...

June 3, 2015 35236 Views 0 comment Print

Custom Duty exemption on goods for relief of flood affected people of J&K

Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...

December 11, 2014 567 Views 0 comment Print

Excise duty exemption on goods for relief of flood affected people of J&K

Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...

December 11, 2014 593 Views 0 comment Print

Customs – Regarding adjudication of appraising related cases

Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...

December 11, 2014 859 Views 0 comment Print


Proper Officer has to mandatorily disclose reasons for rejection of GST Refund

May 31, 2024 447 Views 0 comment Print

Rajasthan High Court ruling requires proper officers to disclose reasons for rejecting GST refund applications, ensuring procedural fairness. Analysis & implications.

HC grants stay on Demand Order wherein Validity of Extension Notifications Under section 168A of CGST Act, Challenged

May 31, 2024 714 Views 0 comment Print

Read about the Andhra Pradesh High Court stay on demand orders under CGST Act Section 168A. Analysis of Fluentgrid Ltd. case & implications.

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

May 30, 2024 606 Views 0 comment Print

Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freight margin for outbound shipments. Details here.

Assessee providing services of ‘Marketing/Recruitment/Referral Consultant’ do not qualify as Intermediary

May 30, 2024 630 Views 0 comment Print

Understand Telangana AAR ruling on M/s. Center for International Admission and Visas. Learn why marketing services to foreign universities don’t qualify as an intermediary.

Department should seek document/clarification if required from assessee before passing order

May 29, 2024 819 Views 0 comment Print

Learn from Spinclabs (P.) Ltd. v. Commissioner of Delhi GST case: Assessing authorities should seek clarifications before passing orders. Details here.

Acknowledging the order-in-original issued by non-competent authority does not make it good in law

May 29, 2024 336 Views 0 comment Print

iscover the implications of Rahul Packaging v. Union of India as Delhi High Court rules on appellate authority jurisdiction in tax matters. Learn more!

Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously

May 29, 2024 384 Views 0 comment Print

The Patna High Court dismissed Rajesh Kumar Dubey’s writ petition against the Union of India, ruling that writ jurisdiction cannot be availed when alternate remedies are not pursued diligently.

Interest & penalty not leviable when there is no fault of Assessee in depositing GST

May 27, 2024 10722 Views 0 comment Print

Allahabad High Court rules interest and penalty not leviable on GST if there’s no fault of the assessee in depositing tax. Learn more about this landmark case.

Paper cups fall under HSN code 4823 40 00 and attract a GST rate of 18%

May 27, 2024 657 Views 0 comment Print

Paper cups fall under HSN 4823 40 00, attracting 18% GST, as ruled by the AAR, West Bengal. Learn more about the detailed case and implications.

Ancillary services provided along with GTA services are not taxed separately

May 25, 2024 1119 Views 0 comment Print

Telangana AAR rules ancillary services like packing and loading with GTA services are not taxed separately if directly linked to transportation.

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